Commodities

Arbitration services

Commentary – VAT Reporter ¶42-450(1)

Brokers' or agency services

Commentary – VAT Reporter ¶42-150(3) ; VAT Reporter ¶42-250(1)

Clients

Commentary – VAT Reporter ¶42-100(3)

Commodity fund management

Commentary – VAT Reporter ¶42-450(2)

Contracts and place of supply

Allocated goods

Commentary – VAT Reporter ¶42-150(1)

Brokers' or agency services

Commentary – VAT Reporter ¶42-150(3)

Categories of contracts

Commentary – VAT Reporter ¶42-150(3)

Commodity loans

Commentary – VAT Reporter ¶42-150(3)

Contracts for differences

Commentary – VAT Reporter ¶42-150(3)

Forward contracts

Commentary – VAT Reporter ¶42-150(3)

Futures

Commentary – VAT Reporter ¶42-150(3)

Generally

Commentary – VAT Reporter ¶42-150

Options

Commentary – VAT Reporter ¶42-150(3)

Physicals/actuals

Commentary – VAT Reporter ¶42-150(3)

Swaps, physical/financial

Commentary – VAT Reporter ¶42-150(3)

Unallocated goods

Commentary – VAT Reporter ¶42-150(2)

Derivatives

Commentary – VAT Reporter ¶42-000

Fees and clearing house charges

Commentary – VAT Reporter ¶42-450(3)

Financial futures and options and other intangibles

Freight derivatives

Commentary – VAT Reporter ¶42-300(2)

Generally

Commentary – VAT Reporter ¶42-300

LIFFE

– see London International Financial Futures and Options Exchange (LIFFE)

Other markets and situations

Commentary – VAT Reporter ¶42-300(3)

Futures contracts

Commentary – VAT Reporter ¶42-250(1)

Generally

Commentary – VAT Reporter ¶42-000 ; VAT Reporter ¶42-050

Gold

Black Box

Commentary – VAT Reporter ¶42-450(4)

Bullion loans

Commentary – VAT Reporter ¶42-450(4)

Central banks

Commentary – VAT Reporter ¶42-450(4)

Generally

Commentary – VAT Reporter ¶42-450(4)

Investment gold

Commentary – VAT Reporter ¶42-450(4)

Special scheme

Commentary – VAT Reporter ¶42-450(4)

Unallocated gold

Commentary – VAT Reporter ¶42-450(4)

Hard and soft commodities

Foreign and warehoused supplies

Commentary – VAT Reporter ¶42-250(2)

Generally

Commentary – VAT Reporter ¶42-250(1)

IPE/ICE Brent Crude contract

Commentary – VAT Reporter ¶42-450(5)

Market members

Brokers

Commentary – VAT Reporter ¶42-100(1)

Clearing members

Commentary – VAT Reporter ¶42-100(1)

Generally

Commentary – VAT Reporter ¶42-100(1)

Market-makers and dealers

Commentary – VAT Reporter ¶42-100(1)

Markets

Commentary – VAT Reporter ¶42-050(2)

Non-market members

Brokers

Commentary – VAT Reporter ¶42-100(2)

Registration

Commentary – VAT Reporter ¶43-907

Options

Commentary – VAT Reporter ¶42-150(3) ; VAT Reporter ¶42-250(1)

Outside scope supplies

Commentary – VAT Reporter ¶42-250(2)

Physicals/actuals and forward sales contracts

Commentary – VAT Reporter ¶42-250(1)

Products

Commentary – VAT Reporter ¶42-050(1)

Spread betting

Commentary – VAT Reporter ¶42-450(6)

Terminal markets

Data-gathering powers: relevant data-holder

Legislation/Regulatory – FA2011 Sch. 23, para. 20 ; SI 2012/847 reg. 18

Generally

Legislation/Regulatory – VATA94 s. 50

Zero-rating

Legislation/Regulatory – SI 1973/173

Unallocated goods

Commentary – VAT Reporter ¶42-150(2) ; VAT Reporter ¶42-250(1)

Warehoused supplies

Commentary – VAT Reporter ¶42-250(2)

Zero-rating and the Black Box

Commentary – VAT Reporter ¶42-200